期刊名称：International Journal of Economics and Finance
印刷版ISSN：1916-971X
电子版ISSN：1916-9728
出版年度：2014
卷号：2
期号：2
页码：59
DOI：10.5539/ijef.v2n2p59
语种：English
出版社：Canadian Center of Science and Education
摘要：The international convergence of accounting standards requires more for the constitution and the perfect of China’s accounting standards. China’s share-based payment standard appears later. The background for the appearance of international accounting standards’ share-based payment standard, and the difference between China’s new standards about share-based payment and the international accounting standards deserve more studies and researches.
